CROATIAN TOURIST TAX

Check whether you have been registered! To ensure a comfortable stay and make sure you are abiding by the law, we ask you to please check whether you have been registered for the whole of your stay, from the day you arrive to the day you leave. All those providers of accommodation services are obliged to register their guests, to possess the certificate of registration for each guest in any commercial accommodation facilities (hotels, apartment-hotels, tourist settlements, apartments, camps, boarding houses, lodgings for the night, hostels, private accommodation, marinas, etc.) and to present the same at the request of the guest. Checking this is important and necessary particularly if you are staying in private accommodation so as to facilitate quality service, insure your personal safety and to disable illegal operation of those hosts who are not registered to offer accommodation. In the event you are staying outside of commercial accommodation facilities, you are obliged to carry out the registration yourself within 24 hours at the nearest police station! We thank you for your cooperation and wish you an enjoyable stay. Greetings from your Croatian National Tourist Board.

Excerpt from the TOURIST TAX ACT (“Narodne novine”, The Official Gazette of the Republic of Croatia, 35/95; 52/95; 64/00)

Article 1. The citizen using the service of overnight accommodation outside of his residence in an accommodation facility in which catering or tourist activity is performed (hereinafter: the accommodation facility), pays the tourist tax. In the sense of this Act, an accommodation facility implies: a hotel, boarding house, motel, tourist apartment, vacation resort, resort for children and youth, camp trailer and vacation flat, room for rent, sanitarium, climbers’ lodging, lodging for the night, berth in a port of nautical tourism (anchorage, mooring, tourist port, marina and nautical center) and all other facilities in which services of overnight accommodation are offered to citizens.

Article 2. The tourist tax is to be paid by the owner of the house or vacation flat in a tourist settlement and by all the persons staying in that house or flat. Persons from Paragraph 1 of this Article pay the tourist tax when they stay in a house or vacation flat in a tourist settlement in the period from 15th June to 15th September. The tourist tax is also paid by the owner of the vessel situated in a berth in a port of nautical tourism when he stays aboard, and by all the persons staying aboard that vessel. The house or vacation flat from Paragraph 1 of this Article implies all buildings or flats used seasonally or temporarily. Vacation homes, in the sense of this Act, do not imply outbuildings serving for the storage of agricultural machines, tools and similar.

Article 3. The tourist tax is not paid by: 1. children under age twelve, 2. blind and deaf persons and persons with disabilities, 3. participants of school trips organized by a school institution, 4. persons sent to a sanitarium for medical treatment by a health institution, 5. many-year permanent guests in a tourist settlement having contributed to the improvement of tourism, at the proposal by a local committee, and according to a special decision by the Tourist Board Council, 6. members of the Ministry of the Interior and the Ministry of Defense, when they stay in an accommodation facility while performing official duties, 7. seasonal workers with registered stay in a tourist settlement, 8. passengers on a passenger ship in international navigation when the ship is anchored or moored in a port, 9. owners of an original old family home, acquired by inheritance from a person with permanent residence in the tourist settlement and members of his immediate family when they stay in such home.

Article 4. Persons from 12 to 18 years of age pay the tourist tax reduced by 50%.

Article 5. The owner from Article 2, Paragraph 1 of this Act and members of his immediate family pay the tourist tax reduced by 70%. In the sense of this Act, members of the immediate family of the owner of a house or a vacation flat are considered to be the spouse, children, step-children, adopted children, parents and adopters.

Article 5a. Persons staying on a vessel while it is on a permanent mooring in a port of nautical tourism pay the tourist tax in the annual flat rate. In the sense of this Act, the permanent mooring at a port of nautical tourism is a mooring in a port of nautical tourism which is used on the basis of a lease contract for the period of one year. The annual flat rate from Paragraph 1 of this Article is to be paid by the user of a permanent mooring in a port of nautical tourism in a one-time amount for all the persons staying aboard the vessel. The amount of the annual flat rate of the tourist tax for users of a permanent mooring in a port of nautical tourism is established by the Government of the Republic of Croatia at the proposal by the Minister of Tourism.

Article 5b. The legal and physical person providing the service of a permanent mooring in a port of nautical tourism is obliged to submit all information regarding concluded lease contracts of permanent moorings in a port of nautical tourism to the tourist board of the municipality, town or settlement, including the registration number of the vessel, the name and the surname and the citizen’s PIN or the passport number of the owner of the vessel no later than 31st May of the current year. The legal and physical person from Paragraph 1 of this Article is obliged to report to tourist boards from Paragraph 1 of this Article any change of the information regarding the lease contract of a permanent mooring in a port of nautical tourism, and every new lease contract of a permanent mooring at least within 15 days from the date of the change, i.e. from the date of conclusion of the contract.

Article 6. The tourist tax is paid for each realized overnight stay, unless stipulated differently by this Act. The tourist tax is also to be paid under the same conditions by foreign citizens. Provisions from Articles 5 and 12 of this Act do not apply to foreign citizens.

Article 7. Persons from Article 3, Items 1, 2, 3, 4, 6, 7, 8 and 9 of this Act may prove the right to exemption from payment of the tourist tax, and persons from Articles 4 and 5 prove the right to payment of the reduced amount of the tourist tax by displaying certificates from corresponding institutes, medical certificates and similar documents, or the membership card of an association of citizens.

Article 8. The amount of the tourist tax is determined by the Government of the Republic of Croatia on a proposal by the Minister of Tourism in the first half of the current year for the next year. The period of the main tourist season, pre-season and post-season in tourist settlements will be determined by the Minister of Tourism on a proposal by the county Assembly.

Article 11. Legal and physical persons providing the service of overnight stay in accommodation facilities shall collect the tourist tax together with collection for the provided service. “Exceptionally from the provisions from Paragraph 1 of this Article, legal and physical persons providing a mooring in a port of nautical tourism on lease shall issue the invoice for the tourist tax in the flat rate together with the invoice for payment of the rent for a permanent mooring.” In the invoice for rendered services from Paragraph 1 of this Article, the amount of the collected tourist tax is stated separately, and, in the case from Article 3 of this Act, the basis for exemption from payment is to be stated, while, in cases from Article 4 and 5 of this Act, the basis for payment of the reduced amount of the tourist tax is also to be stated.

Article 14. Legal and physical persons providing the service of overnight stay in an accommodation facility are obliged to register with the tourist board of the municipality, town or their branch offices, or with the tourist board of the settlement all the persons to which the service of overnight stay in an accommodation facility is provided within 24 hours, and to register their departure within 24 hours. “Exceptionally from Paragraph 1 of this Article, legal and physical persons providing the service of a permanent mooring in a port of nautical tourism are not obliged to register the stay of persons which stay aboard the vessel while it is on a permanent mooring in the port of nautical tourism.” Owners from Article 2 of this Act are obliged to register with the tourist board of the municipality, town or their branch offices, or to the tourist board of the settlement their stay or stay of all other persons, and to register their departure. The owner from Article 2, Paragraph 1 of this Act is obliged to report the stay of persons only in the period from 15th June to 15th September.

Excerpt from MOVEMENT AND STAY OF FOREIGN PERSONS ACT (“Narodne novine”, The Official Gazette of the Republic of Croatia, 53/91, 22/92)Article 1. In the sense of this Act, a foreign person implies a person which is not a Croatian citizen. Article 61. Legal and physical persons providing the service of accommodation to foreign persons, as well as persons to whom foreign persons visit are obliged to register the stay of foreign persons within 12 hours from the moment of provision of the accommodation service, i.e. from the moment of the arrival of a foreign person. The foreign person not using the accommodation services from Paragraph 1 of this Article is obliged to register the stay within 24 hours from entering into the Republic of Croatia, i.e. to register the stay and the change of the address of the flat within 24 hours from the change of residence, i.e. from the moment of changing the address of the flat in the place of residence. The stay of foreign persons can also be registered through tourist, i.e. travel agencies. Foreigners entering into the Republic of Croatia by foreign vessel for the purposes of leisure or sport, and whose accommodation is upon the same vessel must register their stay in the harbour, or docking area where border control will be conducted upon entry into the Republic of Croatia. In such cases, requests for registering and cancelling the sojourn and residence of foreigners (form 8a) are submitted to the body authorized for conducting border controls (Article 27 of the Regulations).

THE CROATIAN PARLIAMENT
2068
Pursuant to Article 88 of the Constitution of the Republic of Croatia, I hereby issue the
DECISION
PROMULGATING THE ACT ON AMENDMENTS TO THE SOJOURN TAX ACT
I hereby promulgate the Act on Amendments to the Sojourn Tax Act, passed by the Croatian
Parliament at its session on 15 June 2007.
Class: 011-01/07-01/56
Reg.No.: 71-05-03/1-07-2
Zagreb, 21 June 2007
The President of the Republic of Croatia
Stjepan Mesić, m.p.
ACT ON AMENDMENTS TO THE SOJOURN TAX ACT
Article 1
In the Sojourn Tax Act (Official Gazette, 27/91, 109/93, 30/94, 35/95 – revised text, 30/99, 64/00 i
42/05), in Article 1, paragraph 1 words “Citizen who” are replaced by words “Persons who”.
Paragraph 2 is replaced and reads as follows:
“Accommodation, as referred to in this Act, refers to:
– all types of tourist establishments which provide accommodation services in accordance with the
provisions dealing with tourism activities,
– mooring at a port of nautical tourism,
– mooring at a nautical part of a port open to public traffic, in accordance with the provisions dealing
with maritime goods and maritime ports,
– places where, in accordance with the provisions dealing with tourism activities, camping is
organized outside camping sites during sports and cultural events,
– house and flat for holidays”.
Paragraph 3 is added after paragraph 2 and reads as follows:
“Legal and natural persons who provide services of night’s accommodation, as referred to in this
Act, refer to:
– legal and natural persons registered for providing night’s accommodation and natural persons who
provide accommodation at home, in accordance with the provisions dealing with tourism activities,
– legal and natural persons providing mooring services in nautical tourism port,
– legal persons providing mooring services in nautical part of a port open to public traffic, in
accordance with the provisions dealing with maritime goods and maritime ports,
– organizers of sports, cultural and similar events organizing camping outside camps, in accordance
with the provisions dealing with tourism activities.”
Article 2
In Article 5.c, paragraph 3, word «three» is followed by «equal monthly».
In paragraph 4, words «from paragraph 7» are replaced by «from paragraph 11».
After paragraph 5, new paragraphs 6, 7, 8 and 9 are added and read as follows:
«At a proposal of a Tourist Council of a Town, District or Locality Tourist Board, the Local
Government Representative Body Unit can determine zones for Tourist places (town, district,
locality) and different sojourn tax coefficient levels for certain zones.
The Representative Body from paragraph 6 of this Article can determine a maximum of three zones
within a tourist place. The coefficient level in the lowest zone within the tourist place class cannot be
lower than the determined coefficient for the next lowest tourist place class.
In the D tourist place class zones cannot be determined.
The Representative Body shall make the decision from paragraph 6 of this Article until the end of
September of current year for the following year, and delivered to the Ministry of Finance, Inland 2
Revenue Office, competent State Inspectorate Local Unit and the Ministry of the Sea, Tourism,
Transport and Development.»
In current paragraph 6, which becomes paragraph 10, words «District or Town Assembly» are
replaced by «Representative Body from paragraph 6 of this Article», and words «of paragraph 5»
are replaced by «of paragraph 5 and 7 respectively», in the right grammatical case.
The current paragraph 7 becomes paragraph 11.
Article 3
In Article 6, paragraph 4 is added and reads as follows :
«As an exception to paragraph 3 of this Article, provisions of Articles 5 and 12 of this Act are applied
to European Union and European Economic Area citizens.»
Article 4
Article 12 is replaced and reads as follows:
«Owner referred to in Article 2, paragraph 1 of this Act can pay the sojourn tax for himself o herself
and members of family in lump sum between 15 June and 15 August as follows:
Sojourn Tax in kuna
tourist place
class
for two
members
(per person)
for every next
member (per
person)
A 60,00 25,00
B 45,00 20,00
C 40,00 15,00
D 30,00 12,00
Sojourn tax in places that are not classified shall be paid in accordance to D tourist place class.
Owner referred to in paragraph 1 of this Act shall make a lump sum payment for a sojourn tax until
15 July of current year on a Town, District of Locality Tourist Board payment account, and should it
not be opened, the Owner shall make a lump sum payment for a sojourn tax on a Croatian Tourist
Board payment account.»
Article 5
In Article 16, paragraph 1 number «1.000,00» is replaced by «2.000,00».
Article 6
In Article 17, paragraph 1 words «ranging from 1.000,00 to 3.000,00 kuna» are replaced by
«ranging from 2.000,0 to 4.000,00 kuna».
Article 7
This Act shall enter into force on the eighth day after the day of its publication in the Official
Gazette, except Article 3 which will enter into force on the day of the accession of the Republic of
Croatia into the European Union.
Class: 412-04/07-01/01
Zagreb, 15 June 2007
THE CROATIAN PARLIAMENT
The President of the Croatian Parliament
Vladimir Šeks, m.p.